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V1089-15 ·9 April 2015 ·consulta-vinculante Medium impact
Tax

Application of special asset contribution regime requires legal compliance and valid economic motives

The DGT asks whether a social share contribution meets the conditions of the special merger and asset contribution regime. It states that application depends on compliance with Article 87 of the LIS and that the operation must not primarily aim at obtaining a fiscal advantage.

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2015-04-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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